Section 25 in The Goa Tax on Entry of Goods Act, 2000
25. Power of State Government to exempt or reduce tax.
(1)The Government may, if in its opinion it is necessary in public interest so to do, by notification and subject to such restrictions and conditions and for such period as may be specified in the notification, exempt or reduce, either prospectively or retrospectively, the tax payable under this Act,-(i)by any specified class of persons or class of dealers or in respect of any goods or class of goods; or(ii)on entry of all or any goods or class of goods into any specified local area.(2)The Government may, by notification cancel or vary any notification issued under sub-section (1).(3)Where any restriction or condition specified under sub-section (1) is contravened or is not observed by a dealer or a declaration furnished under the said sub-section is found to be wrong, then such dealer shall be liable to pay by way of penalty an amount equal to twice the difference between the tax payable at the rates specified by or under this Act and the tax paid at the rates specified under the notification on the value of such goods in respect of which such contravention or non-observance has taken place or a wrong declaration is furnished:Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard.
